Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Indian Institute of Science Education and Research, Pune is approved under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962, as a "university, college or other institution" for "scientific research" for assessment years 2026-27 to 2030-31. Consequently, eligible payments made to the approved institution for scientific research during the applicable period qualify for deduction under section 35(1)(ii), subject to the conditions of the Act and the Rules.
Indian Institute of Science Education and Research, Pune is approved under section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5E of the Income-tax Rules, 1962, as a "university, college or other institution" for "scientific research" for assessment years 2026-27 to 2030-31. Consequently, eligible payments made to the approved institution for scientific research during the applicable period qualify for deduction under section 35(1)(ii), subject to the conditions of the Act and the Rules.
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